Part Group 10— sports,Sports Competitions and physical F1

Item No.

F2Notes:

1. (1)

   Item 3 does not include the supply of any services by a non-profit making body of residential accommodation, catering or transport.

2. (2)

   An individual shall only be considered to be a member of a non-profit making body for the purpose of Item 3 where he is granted membership for a period of three months or more.

3. (3)

   In Item 3 a “non-profit making body" does not include—

   1. (a)

      a local authority within the meaning of section 20(6) of this Act;

   2. (b)

      a Government department within the meaning of section 27(4) of this Act; or

   3. (c)

      a non-departmental public body which is listed in the 1993 edition of the publication prepared by the Office of Public Service and Science and known as Public Bodies.